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A test of income smoothing using pseudo fiscal years
Black, Dirk E.; Pierce, Spencer R.; Thomas, Wayne B. - In: Management science : journal of the Institute for … 68 (2022) 7, pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
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Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?
Armstrong, Christopher; Foster, George; Taylor, Daniel J. - In: Management science : journal of the Institute for … 62 (2016) 5, pp. 1316-1338
Persistent link: https://www.econbiz.de/10011487470
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The number of estimates in footnotes and accruals
Chen, Huafeng Jason; Chen, Jason Victor; Li, Feng - In: Management science : journal of the Institute for … 70 (2024) 1, pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
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Chief financial officer co-option and chief executive officer compensation
Dikolli, Shane S.; Heater, John C.; Mayew, William J.; … - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1939-1955
Persistent link: https://www.econbiz.de/10012506071
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Management of reported and forecast EPS, investor responses, and research implications
Cheong, Foong Soon; Thomas, Jacob - In: Management science : journal of the Institute for … 64 (2018) 9, pp. 4277-4301
Persistent link: https://www.econbiz.de/10011921519
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Detecting opportunistic special items
Cain, Carol Anilowski; Kolev, Kalin S.; McVay, Sarah - In: Management science : journal of the Institute for … 66 (2020) 5, pp. 2099-2119
Persistent link: https://www.econbiz.de/10012234768
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Ambiguity aversion and beating benchmarks : does it create a pattern?
Kolasinski, Adam; Li, Xu; Soliman, Mark; Xin, Qian - In: Management science : journal of the Institute for … 69 (2023) 11, pp. 7059-7078
Persistent link: https://www.econbiz.de/10014435458
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CEO turnover and accounting earnings : the role of earnings persistence
Suk, Inho; Lee, Seungwon; Kross, William - In: Management science : journal of the Institute for … 67 (2021) 5, pp. 3195-3218
Persistent link: https://www.econbiz.de/10012581359
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Principles-based standards and earnings attributes
Folsom, David; Hribar, Paul; Mergenthaler, Richard D.; … - In: Management science : journal of the Institute for … 63 (2017) 8, pp. 2592-2615
Persistent link: https://www.econbiz.de/10011741404
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The genesis of voluntary disclosure : an analysis of firms' first earnings guidance
Allee, Kristian D.; Christensen, Theodore E.; Graden, … - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1914-1938
Persistent link: https://www.econbiz.de/10012506069